Section 10 in The Rajasthan Tax on Entry of Goods Into Local Areas Rules, 1999
10. [ Granting opportunity of hearing and recording of reasons. [Substituted by Rajasthan Notification No. S.O. 190, dated 26.3.2012 (w.e.f. 26.3.1999).]
- Where an assessing authority enhances the admitted tax liability of a dealer, or imposes a penalty on him or on any other person under the provisions of the Act or the rules, or passes any order detrimental to their interest, the said authority or officer shall record the reasons thereof, and no such order shall be passed unless the dealer or the person has been given a reasonable opportunity of being heard.]
